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The consultant said that there were 12 components that could be depreciated separately from building, so A-S depreciated them using recovery periods of between 5 and 15 years, rather than use the 27.5 year period required for the building. This increased the owners’ annual depreciation write-off by at least $375,000 a year. The IRS denied the write-offs and instead calculated depreciation using the recovery period for the building of 27.5 years.